If the deed tax is not paid within the prescribed time limit, a late fee will be charged. The daily overdue fine is equal to the deed tax payable multiplied by five ten thousandths.
Second, the deed tax housing maintenance fund
When selling commercial housing, the buyer and the sales unit shall sign a property maintenance fund payment agreement, and the buyer shall pay the property maintenance fund to the sales unit according to 2-3% of the purchase price.
The repair fund collected by the selling unit belongs to all owners and is not included in the income from the sale of houses. The current specification for depositing the first special maintenance fund is: 90 yuan per square meter for high-rise buildings (including multi-storey buildings with elevators)? Multi-storey (including villas) 50 yuan /m2.
The total house price is 265438+ 10000 m2. What are deed tax and housing maintenance fund? I wonder if the buyer is buying a house for the first time? Deed taxes and maintenance funds are mainly paid according to the size of the area and whether the house is purchased for the first time, as follows:
1, the deed tax of the first house purchase is 1% of the house price, not 3% for the first time;
2. The maintenance fund shall be paid at about 2% of the house price ~
What is the current housing maintenance fund and deed tax? According to the national maintenance fund management method, it is about 120 yuan/square meter according to 5-8% of the local unit project cost (including 60% for the developer and 40% for the work); The transaction deed tax of the first ordinary commercial house shall be paid at 1% of the contract price.
1. If the first suite is purchased and the transaction area is less than or equal to 90 square meters, the deed tax rate is1%; If the transaction housing area is more than 90 square meters, the deed tax rate will be halved on the original basis, that is, the deed tax rate will be 1.5%.
2. If you buy a second suite: when the transaction area is less than or equal to 90 square meters, the deed tax rate is1%; When the transaction area of the house is more than 90 square meters, the deed tax rate is 2%;
3. If the new house or second-hand house you buy is the third suite or above: regardless of the size of the house, the deed tax rate is 3%, and there is no reduction.
2. What is the proportion of the new house maintenance fund?
When selling commercial housing, the purchaser and the selling unit shall sign the relevant maintenance fund payment agreement, and the purchaser shall pay the maintenance fund to the selling unit (developer) according to the proportion of 2-3% of the purchase price. The maintenance fund collected by the developer belongs to all owners and is not included in the residential sales income.
The standard of special maintenance funds is: high-rise (including multi-storey with elevator) 90 yuan/square meter, multi-storey (including villa) 50 yuan/square meter (the standard of housing maintenance funds in different places is linked to the economic level, and the specific charging standards are slightly different);
Housing maintenance fund = cost per square meter of construction area × proportion × area.
However, it should be noted that the specific standard of maintenance funds is determined by the local real estate administrative department, so the proportion of maintenance funds varies from region to region. SouFun recommends that buyers go to the local website or the website of the Housing Authority.
The maintenance fund is paid at about 2% of the house price, which can be collected by the developer or delivered to the commercial bank designated by the local housing management department!
The housing maintenance fund and deed tax rates are as follows:
Deposit ratio of housing maintenance funds: the housing maintenance funds stipulated in the Measures for the Administration of Special Maintenance Funds for Residential Buildings shall be paid according to 5%-8% of the cost per square meter of residential construction and installation projects, with actual reference to local standards.
Deed tax rate: below 90 square meters, the tax rate is 65438+ 0% of the total house price. Between 90- 144 square meters, the tax rate is 65438+ 0.5% of the total house price. 144 square meters or more, and the tax rate is 3% of the total house price. The tax rate of commercial real estate products is 3% of the total house price.
The housing maintenance fund is 2% of the total house price (public maintenance fund).
Deed tax: 65438+ 0.5% of the total house price (/kloc-3% for the area over 0/44 square meters,
There are also some cities * * * that can pay 1% deed tax for housing with an area less than 90 square meters for the first time, such as Haikou).
Maintenance fund is the money paid by the owner when buying a house, which is used for future house repair. It is a single-family accounting, and the pension of the same managed house. This money was used after the warranty period of the last property right house. After the house is repaired and used up, it will be raised by the industry Committee according to the regulations, and each owner will pay the maintenance fund according to the property area under his name. In short, the maintenance fund is not allowed to be used by anyone and can only be used for the maintenance of houses or supporting facilities and equipment.
When paying deed tax, it is reasonable to pay the maintenance fund fee.
Usually when you apply for a mortgage or real estate license.
The housing maintenance fund is generally 2% of the total housing price, and the deed tax depends on the construction area of the purchased house. If it is a second suite, it is 3% of the total house price. If the construction area of the first suite is less than 90 square meters, 1% of the total house price shall be paid. If it is between 90- 144 square meters, it will pay 1.5% of the total house price. If the building is completed,
I hope it helps!
* * * Maintenance fund, with local levy standards. Take Beijing as an example: the multi-storey building is RMB 100 per square meter, and the high-rise building is 200 yuan.
Buying a house for the first time: the deed tax of 90 square meters or less is 1%-5720, 90- 144 square meters is 1.5%-8580, and 144 square meters is 3%-17.
Second suite: deed tax 3%- 17 160.